https://www.taxtmi.com/caselaws?id=244866 The Tribunal held that reassessments made by the Assessing Officer under section 153A of the Income Tax Act without incriminating material found during the search were invalid. Consequently, the additions made by the AO were ordered to be deleted. The appeals by the assessee were allowed, while the appeals by the revenue were dismissed. en-us Wed, 26 Feb 2014 00:00:00 +0530 Tue, 04 Mar 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244866 The Tribunal held that reassessments made by the Assessing Officer under section 153A of the Income Tax Act without incriminating material found during the search were invalid. Consequently, the additions made by the AO were ordered to be deleted. The appeals by the assessee were allowed, while the appeals by the revenue were dismissed. Case-Laws Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244866